The Rise of Integrated Reporting in the Public Sector: An Analysis of Transnational Governance Interactions

Caroline Aggestam Pontoppidan, Amanda Sonnerfeldt

Publikation: Bidrag til bog/antologi/rapportBidrag til bog/antologiForskningpeer review

Abstrakt

Integrated reporting (IR) in the public sector has been put forward as a framework to help public sector entities address diverse accountability requirements while gaining a greater understanding of the ways in which they create value. This chapter has a strong focus on understanding the emergence of IR in the public sector through a multi-stakeholder approach and a governance perspective. The chapter analyses the roles and interactions of various actors included in relevant policy-making or the process of transferring IR to the public sector. In attending to how governance interactions embed IR in the public sector, the chapter highlights the meaning of the term ‘public value’ and how this meaning is orchestrated in governance interactions.
OriginalsprogEngelsk
TitelNew Trends in Public Sector Reporting : Integrated Reporting and Beyond
RedaktørerFrancesca Manes-Rossi, Rebecca Levy Orelli
Antal sider20
UdgivelsesstedCham
ForlagSpringer
Publikationsdato2020
Sider15-34
ISBN (Trykt)978303000552
ISBN (Elektronisk)9783030400569
DOI
StatusUdgivet - 2020
NavnPublic Sector Financial Management

Emneord

  • Transnational governance
  • Governance interactions
  • Multi-stakeholder approach

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